Corporate Laws (Amendment) Bill, 2026

What was asked, and of whom?

The question asked about the parameters for doubling the 'Small Company' paid-up share capital threshold to Rs. 20 crore in the Corporate Laws (Amendment) Bill, 2026, and related matters concerning decriminalization and fast-track merger framework under the Companies Act, 2013. The Ministry of Corporate Affairs provided the answer.

Who asked / answered

Shri Trivendra Singh Rawat, Dr. Sanjay Jaiswal (asked); Ministry of Corporate Affairs (answered)

What the government said

• Paid-up share capital threshold for 'small company' increased from Rs. 10 crore to Rs. 20 crore
• Decriminalization of 16 compoundable offences under Companies Act, 2013 via Companies (Amendment) Act, 2019
• Decriminalization of 35 more compoundable offences under Companies Act, 2013 via Companies (Amendment) Act, 2020
• Decriminalization of 12 offences under LLP Act, 2008 via Limited Liability Partnership (Amendment) Act, 2021
• Fast-track merger framework expanded to include mergers between start-ups, small companies and start-ups, cross-border reverse flipping, and unlisted companies with aggregate borrowings up to Rs. 200 crores

Points worth noting

• Annexure-I and Annexure-II provide detailed information on decriminalization and fast-track merger framework expansions respectively
• The Government states that decriminalization has reduced litigation burden and enhanced ease of doing business